BLOG: Property Tax Appeal
Appeals Court Affirms Limited Scope of Correction of Errors Statute in Local Property Tax Assessments
A New Jersey appeals court affirmed the State tax court’s grant of summary judgment in favor of the municipality against a taxpayer’s claim that he was entitled to lower property tax assessments for the tax years 2005 through 2008 under the Correction of Errors Statute, N.J.S.A. 54:51A-7. That statute provides, in part, that the tax... Read More
New Legislation Could Deny Property Owners Full Refund of Excess Taxes Up to Three Years
According to a recent article in the Asbury Park Press , Assembly Bill No. 3056, as introduced June 24, 2010, would allow municipalities to reimburse the payment of excess taxes over three years. A Statement appended to the bill adds that “[t]his legislation is intended to relieve municipalities of the burden of paying property tax... Read More
Taxpayer’s Appeal Allowed, Despite Objection to Late Service
Motion to Dismiss Tax Appeal Denied After County Tax Board Attempts to Implement Additional Service Requirements In a holding similar to an earlier decision this year — Hopatcong Fuel On You, LLC v. Hopatcong Borough, __ N.J. Super. __ (Tax 2010) — New Jersey Tax Court Judge Vito L. Bianco denied a municipality’s motion to dismiss a taxpayer’s appeal, where... Read More
NJ Courts Deny Property Tax Exemption
In two recent separate cases, both the Appellate Division of the New Jersey Superior Court and the New Jersey Tax Court have denied local property tax exemptions to not-for-profit organizations. In International Schools Services, Inc. v. West Windsor Township, 412 N.J. Super 511 (App. Div. 2010) the Appellate Division held that a 501(c)(3) tax exempt organization did... Read More
Appeals Court Upholds Freeze Act Protection From Added Assessment
In an unpublished opinion released last week, Fifth Roc Jersey Associates, L.L.C. v. Town of Morristown, Docket No. A-5643-08T3 (App. Div. June 8, 2010), a New Jersey appeals court upheld a Tax Court decision granting a taxpayer’s application for “Freeze Act” protection against an added assessment. The property in question is a hotel in Morristown’s... Read More
Tax Court Expands Rights of Residential Taxpayers in Presenting Cases Before County Boards of Taxation
As hearings before County Boards of Taxation throughout the State get underway for 2010 tax appeals, the New Jersey Tax Court has provided some clarification on what evidence is admissible in these proceedings, and limits the authority of a County Board to dismiss for lack of prosecution (“LOP”). In Austin v. Township of Pemberton, Judge... Read More
Atlantic City Appeals Roll On Without Conflict
According to the recently decided New Jersey Supreme Court case City of Atlantic City v. Trupos, __ N.J. __ (2010), matters are “substantially related” under RPC 1.9 for disqualification purposes if a lawyer received confidential information while representing a former client that can be used in subsequent adversarial representation, or facts relevant from the prior... Read More
New Jersey Supreme Court Issues Three Opinions Regarding Dismissal of Property Tax Cases
The New Jersey Supreme Court recently decided that the timelines in relevant statutes and court rules requiring a town to move to dismiss an appeal do not apply when a taxpayer has knowingly provided false or fraudulent information. In Lucent Technologies, Inc. v. Twp. of Berkeley Heights, __ N.J. __ (2010), the Court held that the New... Read More
Flood of Property Tax Appeals Expected Again — Relief in Sight?
Recent newspaper articles have highlighted the need for property tax reform in New Jersey. An article in the Asbury Park Press discussed whether property tax relief enacted by the government had been successful, while another article in the Hudson Reporter focused on what taxpayers can do to appeal their property taxes. Asbury Park Press Senior... Read More
Taxpayer Defeats Dismissal Claim by Hopatcong Borough
New Jersey Tax Court Judge Vito L. Bianco, J.T.C., recently denied the Borough of Hopatcong’s Motion to Dismiss a tax appeal where the taxpayer’s Complaint was filed before the April 1 statutory deadline, but the copies mailed to the Municipal Tax Assessor and Municipal Clerk were received by the parties after that filing deadline. In... Read More
